GSTR 9 for fy 17.18

For GST taxpayers whose turnover is below Rs. 2.00 crores, it is optional to file Annual Return.

You can refer the below mentioned document for reference

CBIC Clarification regarding optional filing of annual return Form GSTR-9 / GSTR-9A under notification No. 47/2019-Central Tax dated 9th October, 2019  vide Circular No. 124/43/2019 – GST Dated 18th November, 2019: